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All published articles 2306

Analysis of Factors Influencing the Budget Surplus (SiLPA) and Financial Performance of Ampelgading Community Health Center

Irawan Budi Prasetyo · Asian Journal of Economics, Business and Accounting · 2024

Aims: This study aims to analyze the performance of regional budget management and identify the causes of the Budget Surplus (SiLPA) at the Ampelgading Community Health Center in Malang Regency during the period of 2021–2022 (Bali, 2021). Study Design: A qualitative descriptive a...

Open access Research Article 10.9734/ajeba/2024/v24i121601

Does Interest Rates Affect Financial Disclosure and Non-performing Loans? Evidences from Commercial Banks in Western Uganda

Sewanyina Muniru, Ongesa Tom, Nyambane David & Manyange Michael · Asian Journal of Economics, Business and Accounting · 2024

The research examines the correlation between non-performing loans (NPLs) in Uganda's commercial banking sector and financial disclosure (FD), with attention to IR. A mixed-method study was conducted using survey data from 189 banking professionals, which contained descriptive st...

Open access Research Article 10.9734/ajeba/2024/v24i121598

Brand Ambassadors, Taglines, and Jingles: Synergistic Effects on E-commerce Brand Awareness – A Case Study on Tokopedia

Sherly Hesti Erawati & Rina Rahmawati · Asian Journal of Economics, Business and Accounting · 2024

Aims: This study aims to examine the impact of brand ambassadors, taglines, and jingles on brand awareness among Tokopedia users, assessing how these marketing elements contribute to consumer recognition and recall. Study Design: A non-causal descriptive research design was utili...

Open access Research Article 10.9734/ajeba/2024/v24i121599

Zero-Based Budgeting as a Tool of Budgetary Control in Panchayati Raj in India

Amar Kumar Chaudhary · Asian Journal of Economics, Business and Accounting · 2024

Zero-based budgeting (ZBB) is a systematic approach to budgeting that starts from a "zero base," aiming to analyze the requirements and costs of each activity. The aim of this article is to explore the application of ZBB as an effective means of budgetary control within the Panch...

Open access Research Article 10.9734/ajeba/2024/v24i121600

The Impact of Leadership Skills on Information Technology Project Success in Lagos State, Nigeria

Paul Oluwafemi Popoola, Modupe Olayinka Ajayi & Kehinde Temitope Alade · Asian Journal of Economics, Business and Accounting · 2024

The rapid expansion of the IT industry in Lagos State, Nigeria often referred to as "Africa's Silicon Valley" has revealed how crucial strong leadership is to the accomplishment of projects. Notwithstanding the extensive study on leadership styles, little is known about the preci...

Open access Research Article 10.9734/ajeba/2024/v24i121597

Integrating ICT for Enhanced Maize Market Access: A Business Model for Storage and e-Marketing in Char Land

Md. Abdul Majid, M. Wakilur Rahman, Md. Al Mamun & Md. Salauddin Palash · Asian Journal of Economics, Business and Accounting · 2024

Aims: This paper puts forth the idea of MaizeConnect—a business model centred on information and communication technology (ICT) to improve a lot of rural maize farmers in Bangladesh when it comes to accessing markets. Methodology: The research was conducted in the char areas of J...

Open access Research Article 10.9734/ajeba/2024/v24i121596

The Impact of Internal Control Systems on Asset Protection and Financial Reporting Accuracy in SMEs

Rapuluchukwu Peter Igbojioyibo · Asian Journal of Economics, Business and Accounting · 2024

Any small or medium-scale enterprise without a well-established internal control system is very prone to financial losses, reduced profitability, and eventual business collapse. In view of this, this study aimed to: assess how an effective internal control system contributes to t...

Open access Research Article 10.9734/ajeba/2024/v24i121592

Taxes, Policies, and Change: Advocating VAT Facilities for Disabilities

Umar Abdul Aziz & Haula Rosdiana · Asian Journal of Economics, Business and Accounting · 2024

This study explores the critical need for a Value Added Tax (VAT) facility to improve access to assistive devices for people with disabilities in Indonesia. It uses a qualitative approach with a literature review method, of Academic Books; Scopus Indexed Scientific Journals; Arti...

Open access Research Article 10.9734/ajeba/2024/v24i121593

Analysis of the Influence of Experiential Value and Relationship Quality on Customer Loyalty: A Case Study on RDM Tourism Bus

Ridam Bagus Sahputro & Alldila Nadhira Ayu Setyaning · Asian Journal of Economics, Business and Accounting · 2024

This study aims to determine the effect of aesthetics, escapism, service excellence, and customer ROI on behavioral and attitudinal loyalty, with relationship quality as an intervening variable. The approach used in this study is quantitative. Data were collected by distributing...

Open access Research Article 10.9734/ajeba/2024/v24i121594

Ownership Structure, Agency Costs, Board Independence and Corporate Risk among Firms Listed at the Nairobi Securities Exchange, Kenya

Joab Ooko · Asian Journal of Economics, Business and Accounting · 2024

This study explored how ownership structure influences corporate risk in firms listed on the Nairobi Securities Exchange, with agency costs acting as a mediator and board independence as a moderator. Guided by agency theory and supported by mean variance-portfolio theory, steward...

Open access Research Article 10.9734/ajeba/2024/v24i121591

Estimation of the Proportion of Vulnerable Households and Its Determinants in Lampung Province in 2022

Dechi Yulpratiwi, I Wayan Suparta & Arivina Ratih Yulihar Taher · Asian Journal of Economics, Business and Accounting · 2024

Aims: The purpose of this research to determine the profile of poverty vulnerability in Lampung Province and the factors that influence it. This is one of the efforts to achieve the ultimate goal of determining targeted policies as a preventive effort to prevent poverty from occu...

Open access Research Article 10.9734/ajeba/2024/v24i111587

Evaluating Community Empowerment Using CIBEST Analysis: Financial and Spiritual Dimensions

Sri Fadilah, Yuni Rosdiana & Riyang Mardini · Asian Journal of Economics, Business and Accounting · 2024

Aims: The research aims to measure the effectiveness of community empowerment with CIBEST Analysis in the community empowerment of "Balai Ternak BAZNAS" Program. Study Design: The research used case study and descriptive analysis method, with mustahik respondents who received ini...

Open access Research Article 10.9734/ajeba/2024/v24i121588

Innovative Financial Models for Sustainable Investment in Zanzibar’s Blue Economy: Challenges and Opportunities

Hafidh Ali Hafidh, Zulekha Ayoub, Nahifa Said Soud & Mustafa Sharif · Asian Journal of Economics, Business and Accounting · 2024

This paper explores the financial models applicable to the blue economy sectors in Zanzibar, focusing on innovative ways to finance marine-based economic activities. The study aims to assess various financing models such as traditional bank financing, microfinance, impact investi...

Open access Research Article 10.9734/ajeba/2024/v24i121589

Analysis of Return on Asset and Inflation on Stock Returns in Telecommunication Sector Companies on IDX

A. Mustika Amin · Asian Journal of Economics, Business and Accounting · 2024

Aims: The primary objective of this study was to assess the impact of return on assets (ROA) and inflation on stock returns for telecoms businesses listed on the IDX from 2019 to 2023. Study Design:  This research is a quantitative study that intends to investigate the effect of...

Open access Research Article 10.9734/ajeba/2024/v24i121590